Opinion
5678-21
06-23-2021
Mathew Cisek Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 22, 2021, respondent filed electronically in the above-docketed matter a document under the designation Motion To Dismiss for Lack of Jurisdiction. However, review shows that the underlying document is in fact titled a Motion To Correct Caption and To Dismiss for Lack of Jurisdiction. As such, the submission reflects improper joinder of motions, in contravention of the Tax Court Rules of Practice and Procedure. The two forms of relief requested should instead be prepared and submitted as two separate motions.
Accordingly, the premises considered, it is
ORDERED that the purported Motion To Dismiss for Lack of Jurisdiction filed June 22, 2021, is hereby deemed stricken from the Court's record in this case. The Court would expect respondent to submit proper separate documents in an appropriate sequence.